Value Adjustment Board

Manatee County Property Appraiser’s Office Uniform Policies and Procedures for Taxpayers in Connection with Petitions and VAB Process

Fla. Admin. Code R. 12D-9.001(2) – Taxpayer Rights in Value Adjustment Board Proceedings

(b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review.

(c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose.

(e) The right to authorize another person to file a board petition on the taxpayer’s property assessment.

(l) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice.

Fla. Admin. Code R. 12D-9.002 – Informal Conference Procedures

  1. Any taxpayer who objects to the assessment placed on his or her property, including the assessment of homestead property at less than just value, shall have the right to request an informal conference with the property appraiser.

  2. The property appraiser or a member of his or her staff shall confer with the taxpayer regarding the correctness of the assessment.

  3. At the conference, the taxpayer shall present facts that he or she considers supportive of changing the assessment and the property appraiser or his or her representative shall present facts that the property appraiser considers to be supportive of the assessment.

  4. The request for an informal conference is not a prerequisite to administrative or judicial review of property assessments. Requesting or participating in an informal conference does not extend the petition filing deadline. A taxpayer may file a petition while seeking an informal conference in order to preserve his or her right to an administrative hearing.

VALUE ADJUSTMENT BOARD PETITIONS

Print and deliver petitions, along with a $50 filing fee made out to:
Manatee County Clerk of Circuit Court
Attn: Clerk of the Value Adjustment Board
1115 Manatee Ave. W
Bradenton, FL 34205
Contact Information:
PETITION DEADLINES
Taxpayer Guide on Petitions to the Value Adjustment Board
Petition to the Value Adjustment Board
Portability Petition
Petition for Tax Deferral or Penalty
Petition for Multiple Units (Contiguous Property)
Petition Withdrawal Form – Fillable
Written Authorization for Representation Before the Value Adjustment Board
Power of Attorney for Representation Before the Value Adjustment Board
All petitioners will be notified in writing of the final decision by the VAB  Review by the Value Adjustment Board of the Special Magistrates recommendation at the request of the taxpayer or the Property Appraiser shall be made as provided for in the VAB Resolution.